SP Kalkulator — Tax Calculator for Self-Employed in Republic of Srpska
SP Kalkulator is a tax calculator for self-employed entrepreneurs (samostalni preduzetnici) in Republic of Srpska. It computes contributions, expenses, tax, and net profit based on the law that came into effect on January 1, 2025. The app runs entirely in the browser — no account, no server-side logic, no data sent anywhere.
What It Calculates
Enter your average monthly gross income and the calculator instantly breaks down:
- Doprinosi — pension and health insurance contributions (minimum 470 BAM/month)
- Sredstva za rad — monthly investment in equipment or software
- Knjigovođa — accountant fee (100 BAM/month, included by default)
- Republička taksa — republic administrative fee (20 BAM/month)
- Porez — income tax at 2%, with a minimum annual tax of 600 BAM enforced for incomes under 50,000 BAM/year
- Profit — what remains after all deductions, shown monthly and annually
Tax Base Modes
Two calculation modes are supported depending on how your tax base is determined:
- Bruto prihod — the full invoiced amount is used as the base
- Oporeziva osnovica — for cases where the tax authority has already established a fixed taxable base
Views and Currencies
Results are displayed either as a breakdown table or as a chart. The chart makes it easy to see the proportion of tax and contributions relative to total income at a glance.
The currency selector supports BAM, USD, EUR, CHF, GBP, and RSD. Exchange rates are fetched live on each page load and used to convert input values, so you can enter an amount in any currency and get results in BAM.
2026 Compliance and Qualification Check
The app includes a built-in compliance section that verifies whether your current setup is aligned with the 2026 tax rules — useful as regulations continue to evolve. A separate qualification checker confirms whether you meet the criteria to be classified as a mali preduzetnik (small entrepreneur), which affects which tax rules apply to you.
Progressive Web App
SP Kalkulator is installable as a PWA on both desktop and mobile. The application shell and calculator logic are cached via a service worker, so it works fully offline. Only the live exchange rate fetch requires a network connection.
Settings — selected currency, last entered income value, and theme preference — are persisted in local storage, so your inputs are restored on every visit.
Tech Stack
- React 19 with hooks for all state and calculation logic
- Tailwind CSS v4 for styling
- shadcn/ui for accessible UI components
- Vite PWA plugin for service worker and installability